KODE UNIT KOMPETENSI

JUDUL KOMPETENSI

KODE SOAL

INSTRUKSI KERJA
1 Periksa Keabsahan dokumen transaksi
2 urutkan dokumen transaksi secara kronologis
3 catat dokumen transaksi ke dalam buku jurnal
1. Jurnal Pembelian
2. Jurnal Penjualan
3. Jurnal Penerimaan Kas
4. Jurnal Pengeluaran Kas
5. Jurnal Umum
4 Otorisasikan dokumen yang telah dibukukan
5 Otorisasikan buku jurnal yang sudah di catat
6 Arsipkan setiap dokumen ke dalam map arsip sesuai nama dokumen
 M.692000.007.02

Memproses Enty Journal

J-1/9/LSPP1/SMKN62

en transaksi
i secara kronologis
e dalam buku jurnal

g telah dibukukan
ang sudah di catat
ke dalam map arsip sesuai nama dokumen
 DAFTAR AKUN
NO NAMA PEMEGANG SAHAM NPWP JUMLAH
LEMBAR
1 Melinda 38.157.064.0- 2500 Lembar
403.000
2 Nabila 09.234.098.1- 2000 Lembar
412.000
3 Riski Una 08.345.897.1- 1500 Lembar
428.000
Nominal = Rp 100.000 per lembar Jumlah 6000 Lembar

DAFTAR PENGURUS PT ANANDA

NO NAMA NPWP JABATAN
1 NURWULAN 48.157.064.0- Komisaris
403.000
2 AHMAD 08.234.098.1- Direktur
412.000
3 Raka 08.148.897.1- Manajer
428.000

ACCOU
NT BALAN
ACCOUNT NAME HEADER ACCONT TYPE
NUMBE CE
R
1-0000 Assets H asset
1-1000 Current Assets H asset
1-1100 Petty Cash bank
1-1110 Cash In Bank bank
1-1120 Marketable Securities accounts receivable
1-1130 Accounts Receivable accounts receivable
1-1140 Allowance for Uncollectible Accounts other current asset
1-1150 Employee Receivable other current asset
1-1160 Merchandise Inventory other current asset
1-1170 Office Supplies other current asset
1-1180 Store Supplies other current asset
1-1190 Value Added Tax - In (VAT-In) other current asset
1-1210 Prepaid Insurance other current asset
1-1220 Prepaid Advertising other current asset
1-2000 Fixed Assets fixed asset
1-2100 Land fixed asset
1-2110 Building fixed asset
1-2120 Accumulated Depreciation - Building fixed asset
1-2130 Vehicles fixed asset
1-2140 Accumulated Depreciation - Vehicles fixed asset
1-2150 Equipment fixed asset
ACCOU
NT BALAN
ACCOUNT NAME HEADER ACCONT TYPE
NUMBE CE
R
1-2160 Accumulated Depreciation - Equipment fixed asset
2-0000 Liability H Liability
2-1000 Current Liabilities H Liability
2-1100 Accounts Payable Liability
2-1110 Wages & Salaries Payable Liability
2-1120 Electricity, Telephone & Water Payable Liability
2-1130 Value Added Tax - Out (VAT - Out) Liability
2-1140 Income Tax Payable Liability
2-1150 Dividend Payable Liability
2-1160 Other Current Liabilities Liability
2-2000 Long Term Liabilities H Liability
2-2100 Bank Loan Liability
3-1000 Common Stock Equity
3-2000 Retained Earnings Equity
3-3000 Dividend Equity
3-4000 Income Summary Equity
4-0000 Income H Income
4-1000 Sales Income
4-2000 Sales Discounts Income
4-3000 Sales Returns Income
4-4000 Service Income Income
5-0000 Cost of Good Sold H cost of sales
5-1000 Cost of Good Sold cost of sales
5-1100 Freight Paid cost of sales
5-1200 Purchase Discount cost of sales
6-0000 Expense H Expense
6-1100 Wages & Salaries Expense Expense
6-1110 Depreciation Expense - Vehicles Expense
6-1120 Depreciation Expense - Equipment Expense
6-1130 Depreciation Expense - Building Expense
6-1140 Promotion & Advertising Expense Expense
6-1150 Insurance Expense Expense
6-1160 Store Supplies Expense Expense
6-1170 Electricity, Water & Telephone Expense Expense
6-1180 Repairs & Maintenance Expense Expense
6-1190 Bad Debt Expense Expense
6-1200 Income Tax Expense Expense
6-1210 Offfice Supplies Expense Expense
6-1220 Other Operating Expense Expense
8-0000 Other Income H Other Income
8-1000 Interest Revenue Other Income
8-2000 Late Fees Collected Other Income
8-3000 Freight Collected Other Income
8-4000 Other Revenue Other Income
ACCOU
NT BALAN
ACCOUNT NAME HEADER ACCONT TYPE
NUMBE CE
R
9-0000 Other Expense H Other Expense
9-1000 Bank Charges Other Expense
9-2000 Interest Expense Other Expense
s receivable
s receivable
rrent asset
rrent asset
rrent asset
rrent asset
rrent asset
rrent asset
rrent asset
rrent asset
 PT SB ELEKTRONIK
TRIAL BALANCE
December 31, 2020

ACCOUNT
ACCOUNT NAME DEBET CREDIT
NO.
 Purchase Journal Recapitulation
Debit Credit
Account Amount Amount
Number Account Number

Sales Journal Recapitulation

Debit Credit
Account Amount Amount
Number Account Number

Cash Receipt Journal Recapitulation

Debit Credit
Account Amount Amount
Number Account Number

Cash Disbursement Journal Recapitulation

Debit Credit
Account Amount Amount
Number Account Number

General Journal Recapitulation

Debit Credit
Account Amount Amount
Number Account Number
 @ Soal Mengelola Buku Besar
PT SB ELEKTRONIK
Cash Receipt Journal
December 2020 Page : 1

DEBET CREDIT
OTHER ACCOUNTS OTHER
DATE DOC. NO. DESCRIPTION CASH IN BANK
ACCOUNT ACCOUNT
Ref AMOUNT RECEIVABLE Ref AMOUNT
NO. NO.

2
@ Soal Mengelola Buku Besar

#REF!

3
 @ Soal Mengelola Buku Besar
PT SB ELEKTRONIK
CASH DISBURSEMENT JOURNAL
Desember 2020
Page : 1
DEBET CREDIT
ACCOUNTS OTHER OTHER
DATE DOC. NO. DESCRIPTION
ACCOUNT CASH IN BANK ACCOUNT
PAYABLE Ref AMOUNT Ref AMOUNT
NO. NO.

3
 @ Soal Mengelola Buku Besar
SB ELEKTRONIK

4
 @ Soal Mengelola Buku Besar
PT SB ELEKTRONIK
PETTY CASH JOURNAL
Desember 2020

DEBET CREDIT
OTHER
DATE DOC. NO. DESCRIPTION REF
ACCOUNT PETTY CASH
AMOUNT
NO.
24 #REF! Kas Kecil

3
 @ Soal Mengelola Buku Besar

PT SB ELEKTRONIK
Purchase Journal
December 2020 Page : 1

DEBET CREDIT
DATE DOC. NO. DESCRIPTION MERCHANDIS VAT OTHER ACCOUNTS OTHER
E INVENTORY IN ACCOUNT NO Ref AMOUNT PAYABLE ACCOUNT NO Ref AMOUNT

Total - - - - -

5
 @ Soal Mengelola Buku Besar

RECAPITULATION
ADV DATE
SIGNATURE DEBET CREDIT
ACCOUNT NO AMOUNT ACCOUNT NO. AMOUNT
Booked By
#REF! - 2-1100 -
#REF! - 0 -
Authorized By
5-1000 -

- -
0.00

6
 @ Soal Mengelola Buku Besar

PT SB ELEKTRONIK
Sales Journal
Dec-20
Page : 1
DEBET CREDIT
DOC. DESCRIPTI REF ACCOUNT OTHER VAT OTHER
DATE
NO. ACCOUNT SALES ACCOUNT
RECEIVABLE Ref AMOUNT OUT Ref AMOUNT
NO. NO.

4
 @ Soal Mengelola Buku Besar

PT SB ELEKTRONIK
GENERAL JORNAL
December 2020 Page : 1

DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO.

-
 @ Soal Mengelola Buku Besar

PT SB ELEKTRONIK
GENERAL JORNAL
December 2020 Page : 1

DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO.

RECAPITULATION
ACC NO. DEBET CREDIT

2-1100 - -
0 -
0 - -
4-3000 - -
2-1130 - -
1-1130 - -
0 -
0 -

- -
 @ Soal Mengelola Buku Besar

PT ELMINA
INVENTORY CARD
December 2018

ITEM : #REF!
IN OUT BALANCE
DOC.
DATE DESCRIPTION QUAN
NO. QTY PRICE AMOUNT QTY PRICE AMOUNT PRICE AMOUNT
TITY
Des 1 Opening Balance #REF! #REF! #REF!
7 #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!
8 #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!
10 #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!
15 #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!
19 #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!

ITEM : #REF!
IN OUT BALANCE
DOC.
DATE DESCRIPTION QUAN QUAN QUAN
NO. PRICE AMOUNT PRICE AMOUNT PRICE AMOUNT
TITY TITY TITY
Dec 1 Opening Balance #REF! #REF! #REF!
7 #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!
10 #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!
18 #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!
19 #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!
20 #REF! #REF! #REF! #REF! #REF! #REF! #REF! #REF!

7
CUSTOMER'S NAME: CUSTOMER ACCOUNT NO.
#REF! 001
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT

CUSTOMER'S NAME: CUSTOMER ACCOUNT NO.

#REF! 002
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
SUPPLIER'S NAME SUPPLIER ACCOUNT NO.
PT NUANSA PELANGI 001
BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT

VENDOR'S NAME VENDOR ACCOUNT NO.

BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT

VENDOR'S NAME VENDOR ACCOUNT NO.

BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT

VENDOR'S NAME VENDOR ACCOUNT NO.

BALANCE
DATE DESC REF DEBET CREDIT
DEBET CREDIT
Account: Account Number:
GENERAL LEDGER
Err:504 1-1100
Balance
Date Description Ref. Debet Credit
Debet Credit

Account: Account Number:

GENERAL LEDGER
Err:504 1-1110
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec

Account: Account Number:

GENERAL LEDGER
Err:504 1-1120
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec
Account: Account Number:
GENERAL LEDGER
Err:504 1-1130
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec

Account: Account Number:

GENERAL LEDGER
Err:504 1-1140
Balance
Date Description Ref. Debet Credit
Debet Credit
Dec
 PT AHMADI
Memorial Journal
Dec-18
Page :
DOC.
DATE DESCRIPTION REF DEBET CREDIT
NO.
31

31

31

31

31

31

31

31

31
 PT AQ ELECTRONIC
WORKSHEET
December 31, 2018

Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Sheet
Description
No. DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT

0 0 - - - - - - -

0 0 - - - -

0 0 - - -

0 0 - - -

0 0 - - 1,943,875.00

0 0 - - -

0 0 - - -

0 0 - - - -

0 0 - - - -

0 0 - - -

0 0 - - - -

0 0 - - - -

0 0 - - -

0 0 - - -

0 0 - - -

0 0 - - -

0 0 - -

0 0 - - -

0 0 - - -

0 0 - -

0 0 - - -

0 0 - - -

0 0 - -

0 0 - - 1,656,525.00

0 0 - - -

0 0 - - -

0 0 - - -
 PT AQ ELECTRONIC
WORKSHEET
December 31, 2018

Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Sheet
Description
No. DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT

0 0 - - -

0 0 - - -

0 0 - - -

0 0 - - -

0 0 - - -

0 0 - - -

0 0 - - -

0 0 - - -

0 0 - - -

0 0 - - -

0 0 - - -

0 0 - - - -

0 0 - - -

0 0 - - -

0 0 - - -

0 0 - - - -

0 0 - - - -

0 0 - - - -

0 0 - - - -

0 0 - - -

0 0 - - 1,943,875.00 1,943,875.00

0 0 - - -

0 0 - - - -

0 0 - - -

6-214 Income tax Expense 1,656,525.00

 PT AQ ELECTRONIC
WORKSHEET
December 31, 2018

Acc. Trial Balance Adjusting Journal Entries Adjusted Trial Balance Income Summary Balance Sheet
Description
No. DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT DEBET CREDIT

0 0 - - -

0 0 - - -

0 0 - - -

0 0 - - -

0 0 - - - -

0 0 - - -

G53:G6:G63

- - 3,600,400 3,600,400 1,943,875

- -
 INCOME STATEMENT
through 31/12/2018 01/01/2018
 PT ELMINA
"STATEMENTS OF CHANGE IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2018

DESCRIPTION COMMON STOCK RETAINED EARNING TOTAL

Balance at 31 Desember 2018

Net Income

Deviden

Balance at 31 Desember 2018

 BALANCE SHEET
as of 31/12/2018

ASSETS LIABILITIES
Current Assets : Current Liabilities :
 STATEMENT OF CASHFLOW

CASH FLOWS FROM OPERATING ACTIVITIES:

 PT SB ELEKTRONIK
CLOSSING JOURNAL

Page :

DATE DESCRIPTION REF DEBET CREDIT

 PT SB ELEKTRONIK
POST CLOSING TRIAL BALANCE

ACCOUNT
ACCOUNT NAME DEBET CREDIT
NO.